Penerapan Instrumen Cash Waqf Linked Sukuk (CWLS) Berdasarkan Prinsip Maslahah Pada BSI

Mukhtar Luthfi (Universitas Islam Negeri (UIN) Alauddin Makassar)
Abdul Wahab (Universitas Islam Negeri (UIN) Alauddin Makassar)
Husni Nasir (Prodi Ekonomi Syariah STAI Al- Azhar Gowa)

Al-Azhar Journal of Islamic Economics
VOLUME 4 NOMOR 1, JANUARI 2022

Cash Waqf Linked Sukuk (CWLS) is a sukuk investment instrument published by the state called retail SBSN. CWLS is published as one of the efforts by the Government to develop a productive waqf in Indonesia. The innovation in this project by BI, Finance Ministry, Ministry of State-Owned Enterprises, and BWI. The objective of the sukuk based waqf development is to increase its oprational value by getting various parties involved. Cash Waqf is a sharia financial sector that needs to developed for social welfare in Indonesia. The method used in this article is a descriptive field research.